Article 4 The application of section 55A of the Act to specified goods and servicesI1
United Kingdom
The goods and services specified in articles 5 and 6 are goods and services to which section 55A of the Act (customers to account for tax on supplies of goods or services of a kind used in missing trader F1... fraud) applies.
Annotations
Textual amendments
- F1
Word in art. 4 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 84(3); S.I. 2020/1641, reg. 2, Sch.